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El impuesto sobre la renta empresarial en Colombia: su tasa efectiva y su relación con la inversión

Author

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  • Víctor Mauricio Castaneda Rodríguez
  • Jairo Orlando Villabona-Robayo

Abstract

En Colombia es tradicional que cuando se trata de emprender reformas tributarias, se indique también la necesidad de promover la inversión y el crecimiento económico, de modo que se recurre a fórmulas como la reducción de las alícuotas del impuesto sobre la renta empresarial (ISRE) y la creación de beneficios tributarios. Este trabajo revisa los postulados tras la reforma tributaria de 2018 en Colombia, conocida como Ley de Financiamiento, para mostrar, primero, que la tasa efectiva asociada al ISRE no es muy alta, para lo cual se consideran los datos agregados de las declaraciones tributarias de la Dirección de Impuestos y Aduanas Nacionales para el ano 2016. En segundo lugar, y a través de un ejercicio econométrico basado en un panel de datos que incluye observaciones para 109 países (dada la insuficiencia de datos para considerar solo a Colombia) durante el periodo 2006-2015, se establece que estadísticamente no hay evidencia de una relación entre impuestos corporativos e inversión.

Suggested Citation

  • Víctor Mauricio Castaneda Rodríguez & Jairo Orlando Villabona-Robayo, 2020. "El impuesto sobre la renta empresarial en Colombia: su tasa efectiva y su relación con la inversión," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, vol. 39(70), pages 183-205, July.
    • Handle: RePEc:col:000152:019997
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    References listed on IDEAS

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    More about this item

    Keywords

    impuesto sobre la renta empresarial; inversión; inversión extranjera directa; tasa efec-tiva de tributación; Ley de Financiamiento.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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